Note:

Third-party applications require correspondence when the Form 8802 does not have the individual's TIN.

2. An x-reference TIN is found

Using IDRS, research the name associated with the TIN. Then, using the Form 8802, compare the name on IDRS with the signature on the form.

3. There is a match of the Form 8802 signature and IDRS individual name line

Process the application using the individual’s information.

When entering sole proprietors in the United States Residency Certification (USRC) Database:

Check the SSN box.

Enter the SSN of the individual who filed the return that included the Schedule C income in the Primary TIN field.

Check the SSN box, if the sole proprietor doesn't have an EIN.

Enter the Sole Proprietor's TIN, if applicable, in the Secondary TIN field.